The Income Tax Law grants the right to taxpayer to object to the Chairman of the Tax Authority against the tax assessment within 45 days from the date of notification of such assessment.
The Income Tax Law also permits the taxpayer to contest against the decision issued by the Chairman of the Tax Authority before the Income Tax Grievance Committee within 45 days from the date of serving the notification of such decision.
The Law permits the taxpayer to file tax suit before the Primary Court against the decision issued by the Tax Grievance Committee within 45 days from the date of serving the notification of the Committees decision. Either the Tax Authority or the taxpayer may contest against a judgment issued by the Primary Court through appeal before the Court of Appeal and then before the Supreme Court. The provisions of the Civil and Commercial Procedures Law shall apply for matters not covered in the Law, when hearing and making final judgment over the tax suit.